D-13.2 - Succession Duty Act

Full text
64. (Repealed).
1978, c. 37, s. 64; 1986, c. 15, s. 4.
64. Where any property transmitted owing to death to a beneficiary has been the subject of a gift on which gift tax has been levied under Part VIII of the Taxation Act, and that tax exceeds the deduction provided for in regard to that property in section 36, the Minister must reimburse that excess to the beneficiary, except in the case of any property situated outside Québec, the beneficiary of which is neither domiciled in nor resident in Québec.
1978, c. 37, s. 64.